https://www.taxtmi.com/caselaws?id=120027 Silk fabrics, once removed from section 14 of the Central Sales Tax Act, 1956, ceased to attract the section 15 restriction on State sales tax. Continued inclusion of silk fabrics in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 did not curtail Delhi's competence to levy local sales tax under its own law, because that scheme affected distribution of proceeds rather than taxing power. The article distinguishes Attesee on that basis and explains that the local sales tax notifications on silk fabrics were upheld despite the additional excise schedule. en-us Thu, 19 Oct 2006 00:00:00 +0530 Fri, 22 Mar 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120027 Silk fabrics, once removed from section 14 of the Central Sales Tax Act, 1956, ceased to attract the section 15 restriction on State sales tax. Continued inclusion of silk fabrics in the Additional Duties of Excise (Goods of Special Importance) Act, 1957 did not curtail Delhi's competence to levy local sales tax under its own law, because that scheme affected distribution of proceeds rather than taxing power. The article distinguishes Attesee on that basis and explains that the local sales tax notifications on silk fabrics were upheld despite the additional excise schedule. Case-Laws VAT and Sales Tax Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120027